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New Harmonized Value-added Tax System Regulations (SOR/2010-117)

Regulations are current to 2024-02-06 and last amended on 2023-07-13. Previous Versions

Enabling Act: EXCISE TAX ACT
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  • See coming into force provision and notes, where applicable.
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Related Information

Amendments *

Amendment Citation Amendment date
SOR/2023-1612023-07-13
SOR/2019-592019-03-04

* List of amendments since 2019-01-01 (limited to last 10 amendments) [more details]


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